Our PTO has donated an entire computer lab, a laminating machine and recently a digital camera under the heading of School Improvements. Once it is donated, the school owns it, but we take credit for the donation. Sometimes we tag it.

If the school is being closed, then the PTO (presumably) would need to disband. Depending on how your Articles of Organization are written, the PTO board would need to decide how to distribute any remaining assets of the PTO in accoirdance with the purpose of the PTO and the 501c3 rules. I would guess any item owned by the PTO would be given to teh school district anyway (assuming the closed school is merged into others in the same district).

When we purchase something for the school - it becomes the property of the school and thus the district. Yes, that means there is some small risk they will re-allocate it. But frankly, our bigger worry is that the school might lose funds or opportunities to gain other equipment because we've already provided it. After all, if scarce funds do become available and our school already has {fill in the blank} then it's logical the district will focus on a school that lacks that item.

Neither of these possibilities prevents us from giving in good faith. Whether you chose to fund more transient things like one-time programs and field trips or long lasting equipment, you can't place too many strings on the gift.

Yes, if the school closes, assets will be reallocated. That sounds like common sense, not an intricate plot. Talk to your principal and/or district administrators. Open a dialog and try to find out what is really happening and make your concerns known.

This is one big reason our PTO has really hesitated in working on a better computer lab etc. How awful would that be to be able to have donated computers from a large corporation only to have the district "tag" 'em all or worse, take them for another school that "needs them more". I understand it's for the school but the item was ment for our school not the entire district.

I would ask your principal about how it will be handled if the school closes. We have purchased items that include a refridgerator and popcorn machine but we don't take these items off school grounds. We also don't have to sign forms for taking items off site. Our group has purchased things specifically for our own use-like equipment for the video yearbook-these stay in possession of the person running said item. We had purchased slow cookers and other items for events and we keep those in our closet to try to keep track of them because they get scattered all over the school. When you get this information, your group should discuss how to handle it, like what would your group do with it's cash and inventory if your school closes.

I'm not %100 sure about this, but I will give you my two cents. I would think that if it is sole property of the PTO, it would be listed as an asset under your disclosures to the IRS. Otherwise, it would be considered a donation to the school, and therefore would belong to the school. For simplicity of filing taxes, our PTO has always given everything to the school with the understanding that it would be used by the PTO also.

Our PTO has never encountered an issue regarding this subject, that is, until now. When your PTO makes a purchase, does your school district become sole owner?

Approximately 2+years ago our PTO purchased a digital camera and printer to be used by the PTO and the staff. Since its purchase, the camera has been sitting in the office for everyone to make use of. The teachers also receive disposable cameras and they primarily use those to take photos throughout the school year.

Last week I was asked by a staff member to accompany her on a field trip. She asked if I would bring along the digital camera, take photos, and submit them to the school district's PR firm. I am the PTO VP and also the editor of the school newsletter, so it is not out of the oridnary for me to be seen with or using the digital camera. However, I was taking it off school property. I approached the school secretary (she is new this year) and told her I would needing it and where I was taking it.

On the day I required the camera, I came into the office and she had me sign a release form of sorts - indicating that I was taking the camera off school property and that I would be responsible for it. I had NO problem signing the form, as I was in a rush and it seemed very reasonable to me.

On my way out the door, another parent was there, who happens to work for the school district and she said she did not notice a white indentification tag on the camera, indiciating it was school district property. I told her it was purchased by the PTO - and that is when the school secretary chimed in and said that it was in the process of being tagged as property of the school district.

We have recently purchased an entire audio visual system and a commercial grade popcorn machine as well. In addition, we provide books to the library, computer programs to the teachers, die cuts for the die cutting machine, etc. I assume that when we make these smaller purchases, they do become the property of the school district. We have had looming over our heads for the past couple of years that our school will possibly close. To appease the parents and community, we are principal sharing this year (for the first time). As parents, we honestly feel that our school may be closing and if it does, what happens to our major purchases? If they become school district property (as they say, for insurance purposes), we have absolutely no say as to where these items go or if they will even be used for the children they were purchased for.

Do you know of any PTO that insures their own major purchases? Any help, advice, etc. would be appreciated. I find it very hard to fathom that it took them 2+ years to tag this one item - it sounds like there may be an evil force at work here....hmmmmmm.....wonder who it could be? [img]redface.gif[/img] )

thanks!